As exceções da tarifa externa comum no Mercosul

Abstract

This thesis shows, through the process of consolidation of MERCOSUR and consequently of a Customs Union, how were created the exceptions of the Common External Tariff, envisaged since the creation of MERCOSUR and present until today. Thus, this research attempts to analyze what would be the trend of the continuation of these exceptions and what factors contributed to they exist, since in a perfect Customs Union should be regarding the rate of import duty contained in the Common External Tariff. Thereunto, this monograph is divided into stages. The first one shows the economic and political context in the Southern Cone for the formation of MERCOSUR. Te second one shows the approach between the countries and how were the negotiations involving the consolidation of the Common External Tariff, as well how were established the exceptions of the Common External Tariff. Finally, it is concluded that the tendency is that such exceptions will increase or remain in a multilateral block.